The Competition Bureau (Bureau) has released its finalized property control guidelines (Guidelines) outlining the Bureau's ongoing approach to enforcing competition property controls under the Competition Act (Act). These...more
Corporate and property searches are an essential starting point for tenant due diligence when negotiating a commercial lease. Due diligence search results can provide tenants with a clearer picture of the property, the...more
Lessons from Centurion Apartment Properties v Piquancy Enterprises -
In November 2024, the British Columbia Court of Appeal (BCCA) released its decision in Centurion Apartment Properties (Scott Road 1) Inc v Piquancy...more
3/19/2025
/ Breach of Contract ,
Canada ,
Commercial Leases ,
Damages ,
Dispute Resolution ,
Duty to Mitigate ,
Landlords ,
Property Owners ,
Real Estate Transactions ,
Tenants ,
Termination
In the world of commercial leasing, the relationship between landlords and tenants and, by extension, subtenants, is at the heart of the leasing arrangement. But what happens when arrangements change and relationships shift?...more
Since the publication of our blog, Tenants Beware: The Risks of Landlord Tax Liabilities, draft legislation released by the Department of Finance on August 12, 2024, has proposed a change to the Income Tax Act (Canada) (the...more
10/2/2024
/ Canada ,
Commercial Leases ,
Commercial Property Owners ,
Commercial Tenants ,
Landlords ,
Property Owners ,
Property Tax ,
Property Valuation ,
Rental Property ,
Residential Leases ,
Tax Liability ,
Tenants
A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more
November 20, 2020 Updates: Bill C-9, An Act to Amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy) was given royal assent and comes into full effect on November 20, 2020. As per the...more
After almost a month of eager anticipation, the federal government has released draft legislation to institute the new Canada Emergency Rent Subsidy (CERS), replacing the now-expired Canada Emergency Commercial Rent...more
On October 9, 2020, the Government of Canada announced the Canada Emergency Rent Subsidy (CERS) program for eligible organizations. CERS will replace the Canada Emergency Commercial Rent Assistance (CECRA) program which...more
Updated October 8, 2020: This blog is a further update to our previous blogs of April 27, 2020, April 30, 2020, May 20, 2020, June 17, 2020 and August 18, 2020....more
On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more
On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more
On April 24, 2020, the Prime Minister announced the federal government reached an agreement in principle with all provinces and territories to implement the Canada Emergency Commercial Rent Assistance (CECRA) for qualifying...more